If the defendant does not pay the above fine, KRW 100,000.

On October 2011, the Defendant operated the A-Tax Accounting Office of Ansan-gu E building No. 423, the Defendant was delegated with the duties of acting for the captain, such as filing a final return on the assessment standard of comprehensive income tax belonging to G operated by the victimized Party F, and keeping books.

On November 20, 2014, the Defendant reported “the standard return on imposition of comprehensive income tax for the year 2012” to G, and reported G’s inventory assets less than actually, and imposed penalty tax of KRW 124,892,964 on the victim from the head of the relevant Incheon tax office. From October 2012 to around October 2015, the Defendant did not “the scheduled return on marginal profit from sale of land, etc.” on the H building located in Suwon-gu, the Suwon District Tax Office: (a) on April 1, 2015, issued a notice that the Defendant would impose penalty of KRW 702,603,260 on the omission of the scheduled return on marginal profit from sale, such as land reverted to the victim; (b) on the part of the victim, the Defendant took legal measures against the obligee; (c) on January 13, 2017, the Plaintiff bears the Defendant’s debt amount of KRW 300,000,00 for the obligee.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with respect to F;

1. Statement made by the police to J;

1. A copy of the judgment (the Incheon District Court Act, 2017, 53254);

1. Application of Acts and subordinate statutes to all certificates of real estate registration (80 pages of evidence records);

1. Relevant Article 327 of the Criminal Act concerning criminal facts, the choice of a fine, and the choice of a fine;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Although the sentencing of Article 334(1) of the Criminal Procedure Act is not good in light of the motive and method of the crime of this case, the defendant is led to confession, an agreement with the victim is reached, and the defendant is the case.